A prior chapter 96, relating to the Presidential Election Campaign Fund Advisory Board, consisted of section
9021, added by Pub. L. 92–178, title VIII, § 801,Dec. 10, 1971, 85 Stat. 572, providing for the establishment and composition of the Advisory Board and the compensation and status of members, and was repealed by Pub. L. 93–443, title IV, § 408(c),Oct. 15, 1974, 88 Stat. 1297. Section 410(c)(1) ofPub. L. 93–443, set out as an Effective Date of 1974 Amendment note under section
431 of Title
2, The Congress, provided that the amendments made by section
408(c) shall apply with respect to taxable years beginning after Dec. 31, 1974.